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Tax planning --- International business enterprises --- Taxation --- Law and legislation --- OECD/G20 Base Erosion and Profit Shifting Project --- Congresses --- Congresses.
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Tax planning --- International business enterprises --- Congresses --- Taxation --- Law and legislation --- OECD/G20 Base Erosion and Profit Shifting Project --- Congresses. --- Tax planning - Congresses --- Tax planning - European Union countries - Congresses --- International business enterprises - Taxation - Law and legislation - Congresses
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The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project has, thus far, mostly been an OECD-driven project. Nevertheless, its efforts in involving representatives from developing and emerging countries in the Asia-Pacific region have been encouraging and are laudable, given the tremendous challenges of achieving global consensus in a highly technical field and the tight time frame of the BEPS Project. The Asia-Pacific region poses unique challenges in its great diversity of economic development, as well as cultural and legal traditions. Australia, Japan, New Zealand and Korea, as OECD members, are at the forefront of tax innovation and development, while China, India and Indonesia are at the table as members of the G20. However, the majority of the countries in the region are non-OECD, non-G20 developing countries. For these developing countries, the BEPS changes will bring added challenges at a time when their economies are rapidly transforming and they are in the midst of absorbing and legislating pre-existing international tax principles and modernizing their tax administration --Back cover.
Taxation --- OECD/G20 Base Erosion and Profit Shifting Project. --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Organisation for Economic Co-operation and Development. --- Group of Twenty. --- BEPS Project --- OECD/G20 BEPS Project
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Corporations --- Transfer pricing. --- International business enterprises --- Tax havens. --- Tax evasion. --- Double taxation. --- Tax administration and procedure --- Taxation --- Law and legislation. --- Taxation. --- International cooperation. --- OECD/G20 Base Erosion and Profit Shifting Project.
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